12/13/11

Susan Combs, Texas Comptroller of Public Accounts, recently released guidelines for electronic delivery of tax statements or bills.  The 82nd Legislature amended Tax Code Section 31.01 to authorize electronic delivery methods beginning January 1, 2012. The Comptroller's guidelines in this area are not mandatory but will be helpful in assisting taxing jurisdictions understand alternative methods for administering property tax notices.  To view the Comptroller's model form agreement for electronic delivery of tax bills, click on the link below.

http://www.window.state.tx.us/taxinfo/taxforms/50-801.pdf 

Additionally, six rule adoptions were published by the Comptroller in the November 25, 2011, Texas Register, that will be effective 20 days after the filing date.  The rule adoptions are:

• §9.101 Conduct of the Property Value Study,
• §9.105 Repeal--Tax Refund for Economic Development,
• §9.301 Appraisal District Reviews,
• §9.1002 Posting of Tax Rates on County’s Internet Website,
• §9.3060 Installment Payment of Taxes on Property Located Within a Disaster Area, and
• §9.4031 Manual for Discounting Oil and Gas Income.

To view the six adopted rules listed above during the Texas Register publication period, click on the link below.

http://www.window.state.tx.us/taxinfo/proptax/rules.html

To access the Texas Administrative Code for existing effective rules adopted by Comptroller Susan Combs, click on the link below.

http://www.window.state.tx.us/taxinfo/rulendx/index.html